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S10027 • 2025

Relates to the deposit of additional sales and compensating use taxes by the county of Herkimer

Relates to the deposit of additional sales and compensating use taxes by the county of Herkimer

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Mark Walczyk
Last action
2026-04-23
Official status
In Senate Committee
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details on what happens to remaining funds after construction expenses, so this claim was removed.

Herkimer County Sales and Use Tax Deposit Act

This bill changes how Herkimer County handles extra sales and use tax money, allowing it to be put into the county's general fund.

What This Bill Does

  • Changes a law about where extra sales and use taxes collected in Herkimer County go.
  • Allows Herkimer County to deposit these additional taxes directly into its general fund instead of a separate special fund.

Who It Names or Affects

  • Herkimer County
  • Residents and businesses in Herkimer County who pay sales and use taxes

Terms To Know

General Fund
A main account where a government keeps money to spend on different things.
Sales Tax
Money that people pay when they buy goods or services, usually based on the price of what is bought.

Limits and Unknowns

  • The bill does not specify how much extra tax money will be collected.
  • It's unclear if other counties in New York can follow this example without similar legislation.

Bill History

  1. 2026-04-23 Senate

    REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Official Summary Text

Relates to the deposit of additional sales and compensating use taxes by the county of Herkimer
Authorizes the deposit of additional sales and compensating use taxes by the county of Herkimer into the general fund of the county.

Current Bill Text

Read the full stored bill text 
S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          10027

                                    I N  S E N A T E

                                     April 23, 2026
                                       ___________

        Introduced  by  Sen. WALCZYK -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations

        AN ACT to amend the tax law, in relation to the  deposit  of  additional
          sales and compensating use taxes by the county of Herkimer

          THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section 1. Section 1262-s of the tax law, as amended by chapter 220 of
     2  the laws of 2025,  is amended to read as follows:
     3    § 1262-s. Disposition of net collections from the additional one-quar-
     4  ter of one percent rate of sales and compensating use taxes in the coun-
     5  ty of Herkimer. Notwithstanding any contrary provision of  law,  if  the
     6  county  of  Herkimer  imposes  the additional one-quarter of one percent
     7  rate of sales and compensating use taxes authorized  by  section  twelve
     8  hundred  ten-E  of  this  article  for  all or any portion of the period
     9  beginning December first, two thousand seven and ending November thirti-
    10  eth, two thousand twenty-seven, the county shall use all net collections
    11  from such additional one-quarter of one percent rate to pay the county's
    12  expenses for the construction of additional correctional facilities. The
    13  net collections from the additional rate  imposed  pursuant  to  section
    14  twelve  hundred  ten-E  of this article [shall be deposited in a special
    15  fund to be created by such county separate  and  apart  from  any  other
    16  funds  and accounts of the county. Any and all remaining net collections
    17  from such additional tax, after the expenses of  such  construction  are
    18  paid,]  shall be deposited by the county of Herkimer in the general fund
    19  of such county for any county purpose.
    20    § 2. This act shall take effect immediately.



         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15190-01-6